原文标题:ESG scores and cost of debt 原文作者:Nicholas Apergisa, Thomas Poufinasb, Alexandros Antonopoulosb 发表期刊:Energy Economics 一、研究背景 越来越多的美国公司正在衡量、披露和管理可持续性风险和机遇。环境、社会和治理(ESG)指标的绩效被认为是反映公司...
ESG scores/ratingsGovernanceSocialAs sustainable investing becomes central to capital allocation in many markets, the Environmental, Social and Governance (ESG) metrics and scores have become of critical importance. This study aims to analyze the relation between the cost of debt and ESG scores. We ...
As sustainable investing becomes central to capital allocation in many markets, the Environmental, Social and Governance (ESG) metrics and scores have become of critical importance. This study aims to analyze the relation between the cost of debt and ESG scores. We provide evidence that the cost ...
[3]GUO M， ZHENG C， LI J， et al． Corporate social responsibility and debt financing cost： evidence from China[J]． Environment， Development and Sustainability， 2024．[4]JANG G Y， KANG H G， LEE J Y， et al． ESG scores and the credit market[J]． Sustainability， 2020， 12．[...
(2022). ESG scores and cost of debt. Energy Economics, 112, 106186. https://doi.org/10.1016/j.eneco.2022.106186 Article Google Scholar Bai, J., Choi, S. H., & Liao, Y. (2021). Feasible generalized least squares for panel data with cross-sectional and serial correlations. Empirical ...
有国外学者对经济政策不确定性与ESG的关系展开了讨论,以及ESG行为的经济后果,比如非财务信息披露(nonfinancial disclosure)、债务成本(cost of debt)和融资约束(financing constraint);在“双碳”背景下,国内学者以上市公司为研究主体,探索性地...
5. internal ESG research output can be provided in scores, rankings or reports. 内部分析法,输出在评分,评级,报告 6. external ESG research (数据库+框架)——卖方数据库&重要性框架 7. ESG agenda items at investment committee– or chief information officer– level meetings – 在董事会上进行ESG 相...
ESG scores and cost of debt. Energy Econ. 2022, 112, 106186. [Google Scholar] [CrossRef] Li, H.; Zhang, X.; Zhao, Y. ESG and Firm’s Default Risk. Financ. Res. Lett. 2022, 47, 102713. [Google Scholar] [CrossRef] Scalzer, R.S.; Rodrigues, A.; Macedo, M.A.D.S.; ...
Eliwa Y, Aboud A, Saleh A (2021) ESG practices and the cost of debt: evidence from EU countries. Crit Perspect Account 79:102097. https://doi.org/10.1016/j.cpa.2019.102097 Article Google Scholar Erragragui E (2018) Do creditors price firms’ environmental, social and governance risks?
Antonopoulos ESG scores and cost of debt Energy Economics, 112 (2022), Article 106186 View PDFView articleView in ScopusGoogle Scholar Armstrong et al., 2010 C.S. Armstrong, A.D. Jagolinzer, D.F. Larcker Chief executive officer equity incentives and accounting irregularities Journal of ...